Providing for the apportionment of business income by manufacturers of alcoholic liquor depending on whether the taxpayer is a qualifying Kansas investor or a general manufacturer and removing obsolete reference to global intangible low-taxed income provided for under the federal internal revenue code in determining Kansas adjusted gross income.

{"id": "ocd-bill/ea129e00-87d6-488f-a93d-c1643d5f2fe6", "session": "2025-2026", "jurisdiction": {"id": "ocd-jurisdiction/country:us/state:ks/government", "name": "Kansas", "classification": "state"}, "from_organization": {"id": "ocd-organization/c1d465f9-fab5-4cc0-aded-270423bf31ba", "name": "Senate", "classification": "upper"}, "identifier": "SB 300", "title": "Providing for the apportionment of business income by manufacturers of alcoholic liquor depending on whether the taxpayer is a qualifying Kansas investor or a general manufacturer and removing obsolete reference to global intangible low-taxed income provided for under the federal internal revenue code in determining Kansas adjusted gross income.", "classification": ["bill"], "subject": ["Financial Institutions", "Taxation"], "extras": {}, "created_at": "2025-12-30T08:17:53.426792+00:00", "updated_at": "2026-07-09T22:47:01.970362+00:00", "openstates_url": "https://openstates.org/ks/bills/2025-2026/SB300/", "first_action_date": "2026-01-12", "latest_action_date": "2026-04-10", "latest_action_description": "Conference committee report now available", "latest_passage_date": "2026-03-11"}